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HMRC internal manual

Denatured Alcohol: main contents

Recovery: Procedure for approval

The EPT deal with applications to recover alcohol.

When the EPT receive an application for approval to recover or remove alcohol or any other substance from denatured alcohol or any product containing denatured alcohol they will:

Step Action
1 Check that all the required information has been included
2 Arrange for a pre-approval visit to be undertaken
3 If the visiting officer is satisfied that the proposed operation poses no unacceptable risk to the revenue the officer will draft a letter and forward this together with a copy of the desk/visit report (if applicable) to the EPT. The EPT will issue an approval letter including any conditions the visiting officer has recommended.

A specimen approval letter is included in this guidance at DNALC19000.